GASB Issues New Conduit Debt Rules

Thoughtware Article Published: Jul 19, 2019

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GASB recently issued Statement 91, Conduit Debt Obligations, to establish consistent recognition, measurement and disclosure between governments. The guidance clarifies the existing definition of a conduit debt obligation, establishes a single method of reporting for issuers and enhances note disclosures. Read on to learn more about the guidance.

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